Consolidation Adjustments Relating to Accounting for Financial Instruments at Overseas Subsidiaries and Other Entities

「The company applied, from the beginning of the consolidated fiscal year, the "Interim Treatment of Accounting for Overseas Subsidiaries, etc. in Preparing Consolidated Financial Statements" (Practical Response Report No. 18, 14 September 2018). When overseas subsidiaries and other entities apply International Financial Reporting Standard 9, "Financial Instruments," and elect to present subsequent changes in the fair value of equity instruments in other comprehensive income, the company adjusted, as part of the consolidation closing procedures, amounts equivalent to gains or losses on the sale of those equity instruments and impairment losses through current-period profit or loss.」

「The company applied, from the beginning of the first quarter of the current consolidated fiscal year, the "Interim Treatment of Accounting for Overseas Subsidiaries, etc. in Preparing Consolidated Financial Statements" (Practical Response Report No. 18, 14 September 2018). When overseas subsidiaries and other entities apply International Financial Reporting Standard 9, "Financial Instruments," and elect to present subsequent changes in the fair value of equity instruments in other comprehensive income, the company adjusted, as part of the consolidation closing procedures, amounts equivalent to gains or losses on the sale of those equity instruments and impairment losses through current-period profit or loss. This had no impact on the quarterly consolidated financial statements.」

「The company applied, from the beginning of the first quarter of the current consolidated fiscal year, the "Interim Treatment of Accounting for Overseas Subsidiaries, etc. in Preparing Consolidated Financial Statements" (Practical Response Report No. 18, 14 September 2018). When overseas subsidiaries and other entities apply International Financial Reporting Standard 9, "Financial Instruments," and elect to present subsequent changes in the fair value of equity instruments in other comprehensive income, the company adjusted, as part of the consolidation closing procedures, amounts equivalent to gains or losses on the sale of those equity instruments and impairment losses through current-period profit or loss. This had no impact on the quarterly consolidated financial statements.」

「The company applied, from the beginning of the first quarter of the current consolidated fiscal year, the "Interim Treatment of Accounting for Overseas Subsidiaries, etc. in Preparing Consolidated Financial Statements" (Practical Response Report No. 18, 14 September 2018). When overseas subsidiaries and other entities apply International Financial Reporting Standard 9, "Financial Instruments," and elect to present subsequent changes in the fair value of equity instruments in other comprehensive income, the company adjusted, as part of the consolidation closing procedures, amounts equivalent to gains or losses on the sale of those equity instruments and impairment losses through current-period profit or loss.」